Professional Documents
Culture Documents
2A/2005
1
Structure of Government Accounts
(Adopted from West Bengal Budget Manual)
7
charges, stationery, printing of forms, purchase and
maintenance of staff cars and other vehicles for office
use, as distinct from vehicles for functional purposes like
Ambulance Vans etc. (vide 16).
(5) Payment for professional and special services : will
include charges for legal services, consultancy fees,
remuneration to examiners, invigilators etc. for conducting
examinations, remuneration to casual artists by the All
India Ratio and all other types of remuneration for
professional services. It will also include payment for
services rendered, supplies made by other
departments such as, Railway Police etc., a
distinction being made in respect of supplies made,
services rendered for the running of an office in
which case the expenditure will be recorded under
"office expenses".
(6) Rent, Rates and Taxes /Royalty: will include
payment of rent for hired buildings, municipal rates
and taxes etc; It will also include lease charges for
land.
(7) Publications : will include expenditure on printing
of office Codes and Manuals
and other documents whether price or non-priced
but will include expenditure on
printing of publicity material. This will also include
discount to agents on sales.
(8) Advertising, Sales and Publicity Expenses : will
include commission to agents and printing of
publicity material.
(9) Grants-in-Aid / Contribution / Subsidies.
(10) Scholarships and Stipends.
(11) Hospitality Expenses /Sumptuary Allowance
etc. : Hospitality expenses will include
entertainment allowance of high dignitaries etc.
Expenditure on refreshments served in Inter-
departmental Meetings, Conference etc., will,
however, be recorded under "Office Expenses".
(12) Secret Service Expenditure.
(13) & (14) Major Works/Minor Works : will be
classified with reference on the classification of
Major / Minor Works in C-P.W.A. Code. This will
also include cost of acquisition of land and
structures.
(15) Machinery and Equipment/ Tools and Plants: will
include machinery, equipment, apparatus etc., other
than those required for the running of an office
8
(vide 4) and special tools and plants acquired for
specific works.
(16) Motor Vehicles : will include purchase and
maintenance of transport vehicles used for
functional activities, as distinct from those used
for running an office, e.g. Ambulance Vans.
(17) Maintenance : will record expenditure on
maintenance of works, machinery and equipment
(covered under items 13, 14 and 15). It will also
include repairs incidental to maintenance.
(18) Investments / Loans.
(19) Materials and Supplies.
(20) Interest/Dividend : will include interest on capital;
discount on loans.
(21) Pension/Gratuities : will include donations to Service
Funds and contributions to Contributory Provident
Funds.
(22) Depreciation.
(23) Inter-Account Transfers : will include transfer to and
from Reserve Fund etc.; writes back from Capital to
Revenues.
(24) Writes off/Losses WILL include writes off of
irrecoverable loans. Losses will include trading losses.
(25) Suspense : means for initial recording of expenditure to be
cleared and taken to the head of account concerned
subsequently on necessary clarification.
(26) Other charges : A residuary head. This will also include
rewards and prizes.
So far as expenditure under Plan schemes is concerned,
the same five-tier scheme of classification is adopted for
exhibition of such expenditure. However, the expenditure
is shown separately in the Budget for Non-Plan and Plan
schemes in two different columns for separate
identification, and separate Group sub-head viz. "State
Plan (Annual Plan) etc." is opened under several
programme minor heads, wherever necessary.
Under the scheme, the receipt major heads are assigned the
block 0020 to 1606, the expenditure major heads on Revenue
Account from 2011 to 3606, expenditure major heads on
Capital Account from 4046 to 5475, major heads under
Public Debt from 6001 to 6004 and those under Loans and
Advances, Inter-State Settlement and Transfer to Contingency
Fund from 6075 to 7999 and the major heads under
Contingency Fund and Public Account from 8000 to 8999. For
example, "Medical and Public Health" in the Sector "Social
Services" and "Crop Husbandry" in sub-sector "Agriculture and
Allied Services" in the sector "Economic Services" will have the
following codes:
10
Coding Pattern
Major Head
A Four-digit Code has been allotted to the Major Head, the first
digit indicating whether the Major Head is a receipt Head or
Revenue Expenditure Head, or Capital Expenditure Head or
Loan Head. If the first digit is '0' or T the Head of Account
will represent Revenue Receipt, '2' or '3' will represent
Revenue Expenditure, '4' or '5'—Capita! Expenditure, '6' or
T—Loan head, (4,000 for capital receipt) and '8' will represent
Contingency Fund and Public Account.
Adding 2 to the first digit of the Revenue Receipt will give the
number allotted to corresponding Revenue Expenditure Head
adding another 2—the Capital Expenditure Head and another
2—the Loan Head of Account.
For Example :
Sub-Major Head
A two-digit Code has been allotted, the code starting from '01'
under each Major Head. Where no sub-major head exists is
allotted a code '00'. Nomenclature 'General' has been allotted
code '80' so that even after further sub-major heads are
introduced the code for 'General' will continue to remain the
last one.
Minor Heads
The Code for Other Expenditure is '800' while the codes for
other grants / other schemes etc. where minor head 'Other
Expenditure' also exists is kept as '600'. This has been done to
ensure that the order in which the Minor Heads are codified is
not disturbed when new Minor Heads are introduced.
12
Sub-Head and Below
At the Centre, the Sub-Head represents schemes, the detailed head or
Object Head the Object (e.g. Pay, D.A., H.R.A., Rewards, Gratuity, etc.)
on which the expenditure is incurred. Where it is not possible to
indicate Pay, D.A., H.R.A., CCA. etc. separately, the code for salaries
may be used for representing the aggregate of these items.
In the year 1999 the State has introduced 17/19 digits codes for
expenditure and 14 digits codes for receipts for the purpose of helping
the management to monitor and analysis of expenditure on
programmes and activities and also secure item-wise control over
expenditure as per GO No. 4597(75)-F dt. 19.5.99.
13
Expenditure Codification
1. Major Head – Function of the Govt. 4 digits
2. Sub-Major heads – Grouping of various function of 2 digits
the Govt.
3. Minor head – Programme of each function 3 digits
4. Plan Status – (Non-plan, Annual Plan etc.) 2
abbreviated
code
5. Name of Scheme Activities of Organization under 3 digits
each programme
6. Voted/ Charged (V/C) 1
abbreviated
code
7. Detailed head - Object of Expenditure 2 digits
8. Sub-detailed head if any 2 digits
TOTAL 19 digits
Receipts
14
Budget Procedure
20
The reasons which have led to the adoption of the
figures in the Revised as well as Budget Estimates
should be briefly but clearly explained. The
estimates should be prepared in quadruplicate by
the local budgeting officer. One copy should be
retained by him and the remaining copies should
be sent to AG, WB, Finance Deptt. and
administrative department. When the administrative
department prepares the estimates, three copies are
to be prepared, one copy for record and the
remaining copies are for the Finance Department
and A.G. West Bengal
22
Notes on Financial Principles, Defalcation, Loss, Write
off: Case studies
23
A controlling officer must see not only that the total
expenditure is kept within the limits of the authorised
appropriation but also that the funds allotted to spending
units are expended in the public interest and upon objects for
which the money was provided. In order to maintain a proper
control, he should arrange to be kept informed, not only of
what has actually been spent from an appropriation-but
also what commitments and liabilities have been and will be
incurred against it. He must be in a position to assume before
Government and the Public Accounts Committee, if necessary,
complete responsibility for departmental expenditure and to
explain or justify any instance of excess or financial
irregularity that may be brought to notice as a result of audit
scrutiny or otherwise.
25
normal precaution, the Admn. Deptt. may send a proposal to
the Finance Deptt. for special audit by the AGWB.
26
8.3. (B) Ail sanctions to write off should be communicated to
the Accountant General for scrutiny in each-case and for
bringing to notice any defect of system which appears to
require attention.
In each case
1. Head of Department Rs. 1,000
2. Dy. Inspector General of Police Rs. 1,000
3. Principal, Medical College, Rs. 200
Calcutta
4. Superintendents of Medical Rs. 200
Schools & Superintendent of
Hospital, Calcutta
5. Superintendent of Pasteur Rs. 200
Institute, Calcutta
6. District Officer Rs. 200
7. Settlement Officer Rs. 200
27
(b) Worn out and obsolete books upto a limit of Rs. 50/- in
each case;
(c) Unrealizable Govt, dues, viz., fines, seat rent, etc., upto a
limit of Rs. 50/- in each case.
28
Police. A certificate shall also be given
in the following form: [ Rule 396 of WBFR-1 ]
29
Case No. 1: There was a case of misappropriation of about
Rs. 42.130.56 during the period from 1st January, 1968 to
28th February, 1971 in the office of 9 Bengal Bn., NCC,
Berhampore, Murshidabad. As explained below, the
misappropriation was possible because of non-observance of
the rules for drawal of fund by Drawing officer:
31
was' higher. This was done by interpolation of the bills
presented to the Treasury.
10. Conclusion
General system of financial management and control which
requires that all transactions both receipt and expenditure
must be brought to the Govt. Account without undue delay as
laid down in Rule 4 of WBFR, Vol. I was not observed.
Standards of financial propriety were not maintained and
there was no control over expenditure in violation of Rules 35
and 36 ibid neither was there any system of interned check
as provided in Rule 38 and 39 of WBFR-1 which resulted in
fraud and defalcation.
32
West Bengal Finance Rules, Vol- II
APPENDIX 2
(See Rule 42)
38
investigation, with a view to prosecution, ought to be
instituted.
39
by the senior officer of the department stationed in
the district.
40
7. Consultation with Government—Notwithstanding
anything in paragraphs 2 and 5, any matter may, if
necessary be referred to Government through the
usual channel before action is taken and this
should be done in all cases in which the alleged
offender is a member of a State or all-India
Service. Such references must be made, and
transmitted, with the greatest possible expedition.
41
Notes on Delegation of Financial Powers Rules
44
All necessary steps should be taken to delegate
maximum possible authority to the lowest possible
levels commensurate with the need to exercise such
powers in the public interest. It should however be
ensured that the Officers to whom powers have been
delegated are sufficiently senior and competent to
exercise such power.
Rule - 16 Reappropriation.
The department may sanction without previous
reference to the Finance Deptt. any reappropriation
within a grant at their disposal subject to the following
conditions :
46
Schedule A
Items of Delegation to
office
expenses,
other
charges, etc
SDOs/Heads of District Heads of Departments Commissioner/ (Term ‘Secretary’
Offices Officers (Other than Secretary/ includes Jt. Secretary
(Collectors/ Commissioners/Secretaries) Director and in charge of a Deptt.)
Dy. Ex-officio
Commissioner- Secretary
in-Charge)
1. Binding Rs. 150 pa Rs. 300 pa Rs. 750 pa Rs. 1500 pa
through non-
Government
agency-
General
Charges for
2. Bicycles for Full Power Full power Full Power Full Power
office
purpose-
Purchase and
repairs of
3. Building Rs. 1500 in each Rs. 7500 in Rs. 15000 in each case Rs. 30000 in
(execution of case each case each case
petty works)
repairs
4. Bedding Full Power Full power Full power Full Power Where bedding and
and clothing clothing are required on
Purchase of scale prescribed by
(for vagrants, Government
hospitals,
etc.)
5. Boats – Full Power Full Power Full Power Full Power
Repairs and
hiring of
6. Books, 2 periodicals per 4 periodicals 4 periodicals per month 6 periodicals Purchase of books
periodicals – month per month per month totally banned. Library
Purchase of facilities should be
availed (4405-F dt.
21.4.92). Daily
Newspapers
(a) all Ministers/ State
Ministers not more
than 8 News papers.
(b) Secretaries/ Spl.
Secretaries- Not more
than 6 News papers
(c) Jt. Secretaries – not
more than 3 News
papers
(d) Heads of
Directorates – Not more
than 3 (GO No. 29-OM
dt. 20.2.95)
The said order does not
ban in case of Govt.
Libraries including
Libraries attached to
47
school and colleges
with regular set up of
Librarian/Library Asstt
as per GO No. 3132-F
dt. 20.3.96).
7. - Rs. 1500 in Rs. 7500 in each case Rs. 15000 in
Conveyances each case each case
other than
motor
vehicles –
Purchase and
hire of (cart,
horses,
mules, ponies
etc.)
8. Diet Full Power Full power Full Power Full Power Expenditure on diet is
expenses incurred on scales and
allowances, rates fixed by Govt.
etc.
9. Furniture – Rs. 1000 pa RS. 2500 pa Rs. 5000 pa Full Power Provided-(i) The
Purchase of schedule and scale of
furniture laid down by
PWD is followed. (ii)
Furniture is purchased
Rs. 25,000/- per annum for Supdt. Of Hospital (No. 2369-F dt. 7.3.97) from Govt. Wood
Industries Centre, WB
Small Industries Corpn.
Ltd. If they plead
inability to supply in
writing, the purchase
may be made with due
observance of Tender
Rules. The
Commissioner-
Secretary will not
redelegate their power
to any other officer.
10. (i) Repairs Rs. 225 in each Rs. 375 in each Rs. 525 in each case Full power
to furniture- case case
Cost of
supply of
(ii) Hire of Rs. 100 in each Rs. 250 in each Rs. 500in each case Rs. 1000 in Furniture should not
office case case each case be hired for more than
furniture and 6 months.
equipment
(correction
slip) no. 25,
finance deptt.
No. 3442-F
dt. 25.4.77)
(iii) Hire of Rs. 75 pm Rs. 150 pm Rs. 300 pm Rs. 300 pm Provided it is certified
electric fans that PWD are unable to
supply provided
considered essential
(iv) Hire of - - Rs. 300 in each case Rs. 300 in each -do-
heaters and case
coolers
11. Hot Full power Full power Full power Full power
weather and
cold weather
charges
12(a) - - Rs. 375 in each case Rs. 750 in each
Insurance of case
goods by rail
(b) Other - - Full power Full power Subject to terms on
than by rail agreement made with
the concurrence of
Finance Deptt.
13. Iron safe Rs. 750 in each Rs. 1000 in Rs. 3000 in each case Full power Or the existing
and steel case each case delegation whichever is
48
almirah – higher
Purchase of
Rs. 3000 to Supdt. Of Hospitals for purchase of Steel Almirah (No. 2369F dt. 7.3.97)
14. Rs. 1500 in each Rs. 3750 in Rs. 11250 in each case Rs. 22500 in
Instruments, case each case each case
including
cameras,
magnifying
glass, models,
microscope,
tools and
plant
(workshop) –
Purchase and
repair
15. Rs. 500 in each Rs. 1000 in Full power subject to If not available gram
Stationeries case each case expenditure upto level of Government Stationery
and rubber 1990-91 Office. No Certificate of
stamps – Non-availability is
Local necessary from the
purchase of - Stationery Office (vide
No. 6497F dt. 12.6.78)
16(a) Liveries Full power Full power Full power Full power Subject to scales laid
and down by Government
umbrellas for
Peons –
Purchase of
(b) Liveris for Full power Full power Full power Full power -do- No. 11371F dt.
Drivers 8.10.93)
17 – Rs. 750 in each Rs. 1500 in Rs. 3000 in each case Rs. 7500 in
Litigation – case each case each case
Cost of
18. Motor Rs. 4000 pm per Rs. 6000 pm Rs. 8000 pm per vehicle Rs. 10000 pm Maintenance also
vehicles- vehicle per vehicle per vehicle includes cost of petrol,
Maintenance, lubricants,
and repairs of Rs. 30000 pa per vehicle for Supdt. Of Hospitals (No. 2369F dt. 7.3.97) replacements of tyres
connected Ambulance-Maintenance and repairs-petrol Rs. 40000, diesel – Rs. 35000 per vehicle and tubes and petty
vide finance pa to Supdt. Of Hospitals (No. 2639F dt. 7.3.97) spare parts. Log book
Deptt. No. should be maintained
9145-F dt. and signed by a
11.9.90 responsible officer. In
(Expenditure every sanction order or
on POL shall in the bill, the
be incurred particular vehicle No.
within the and the exact amount
ceiling of the progressive
prescribed by expenditure up to the
Govt. from date must be indicated.
time to time) * Revised as per GO
NO. 10143F dt.
8.12.2000
19. Maps and Full power Full power Full power Full power
cadastral
20. Medicine Full power Full power Full power Full power
– Locfal
purpose
21. Office Full power Full power Full power Full power
expenses
(dusters, oils,
conveyance,
charges for
electric
current, cloth
for binding,
telephone
49
charges,
tumblers,
allowance for
supplying
drinking
water, taxes
to
Municipalities
etc)
22. Postage Full power Full power Full power Full power Telegram charges
service and include cost of renewal
telegram of telegraphic code
charges
23(a) Printing Rs. 5000 annum Rs. 7500 Rs. 10000 annum Full power (b) The delegated
at private annum authorities printing
press works through the
(b) Printing at Rs. 10000 Rs. 15000 Rs. 20000 Full power private press/ viz.,
Govt. Basumati Corpn. Ltd
Controlled Sree Saraswati Press,
presses WBSIC and other
including ZP presses run by
presses statutory organizations
viz., ZP etc. in case of
failure of WBG Press/
Jail Press to supply
within two months and
in case of urgency
where they ask the
delegated authority to
get the delegated
authority to get the
work done from outside
(No. 12586F dt.
2.12.92).
(ii) The classes of press
from which such
printing can be done for
different qualities will
be selected by the
information and
Cultural Affairs
Department who will
periodically indicate
responsible rates for
such printing.
(iii) Tender rules will be
observed in the matter
of selection of the
private presses.
24. Full power Full power Full power Full power
Remittance of
money
25. Up to Rs. 37.50 Up to Rs. 75 Up to Rs. 150 Up to Rs. 150 On any occasion
Refreshment subject to scale laid
– At meetings down by Information
50
Tiffin packet not exceeding Rs. 12/- may be supplied to the District Officers of different and Cultural Affairs
Deptts and Directorates when called to Head Quarters for long meetings. The charges Deptt., in their memo
will be sanctioned on the orders of the officers who call the meeting to be met out of the No. 2188-IPR, dated
detailed head “Office Expenses”, (No. 2113-F dt. 23.2.95) 14.6.67 (Annex 1). Due
to introduction of
economy measures no
refreshments except
tea/coffee/biscuits can
be served in the
meetings. Lunch
packets may be served
only in the meetings.
When all Distt. Level
officers are called and if
meeting last for the
whole day. In all such
cases specific order of
Chief Secretary is to be
enclosed with the bill.
(GO 4100-FB dt.
13.12.2000)
26. Rewards Rs. 75 in each Up to Rs. 150 Up to Rs. 375 in each case Up to in each Provided otherwise
case subject to a in each case subject to a maximum of Rs. case subject to admissible under the
maximum of Rs. subject to a 10500 a year a maximum of existing rules and
750 a year maximum of Rs. 15000 a orders
Rs. 1500 a year year
27.(a) Office Rs. 300 Rs. 750 for each Rs. 1,000 for each house Rs. 1,500 for Term office rent includes
rent house per month per month each house per rent for garage for
month accommodation of office
vehicles
(b) Rent for 150 fcr each house Rs. 300 for oach Rs. 600 for each house per Rs. 750 for each
residence por month house per month month house per month
(c) Rent Rs. 150 for each Rs. 375 for each Rs. 525 for each house per Rs. 750 for each
compensation house per month house per month month house per monfh
(Finance)
Feptt. No.
490F, dt.
6.2.73.
Correction
Slip No.9)
28(a) Stores- Rs. 1500 in each Rs. 3000 in each Rs. 50000 in each item Rs. 1,50,000 in All expendable and
Purchase of- item item each item issuable articles except
(Finance those mentioned in
Deptt. No. other items of the
3442F dt. schedule and also
25.4.77) except spare parts and
motor cars, shall be
treated as stores.
(b) Spare - - Up to 3% of the book value in a Up to 5% of the
parts of tools year book value in a
and plant year
(c) Spare - - - Rs. 15000 per
parts of year
ropeway
29 (a) Full power for Full power for Full power for repairs of Full power. Secretaries to Govt./
Purchase and repairs of repairs of typewriter, duplicator for Commissioners may
repairs of typewriter, typewriter, calculating machine and other authorise purchase
typewriter, duplicator for duplicator for petty office machines. ofcalculating machines
duplicator, calculating calculating if considered essential.
calculating machine and other machine and Repairs include
machines and office machine sich other petty office maintenance. Only
other office as stencil cutter, machines. those typewriters,
machines Xerox etc., and to duplicators and
such as draw advance for calculators approved by
stencil cutter repair the FD to be
and xerox purchased. Prior
macjhines etc approval of FD
and to draw necessary for purcjhase
advance for of machines not
repair No. approved by FD (No.
(2522F dt 5447F dt 8 6 79)
51
(2522F dt. 5447F dt. 8.6.79)
15.3.90). Hiring shall be made
where absolutelt
necessary from the
firms quoting the
lowest monthly hiring
charges (No. 5447F dt.
8.6.79)
One typewriter for One typewriter Full power subject to restricting Full power subject
(b) Hiring of a period not for a period not the hiring to a period not to restricting the
typewriter exceeding one exceeding one exceeding one year of a machine hiring to a period
year year of the smallest size which would not exceeding
serve the purpose. one year of a
machine of the
smallest size
which would
serve the
purpose.
30 (a) Tents- Rs. 1500 in each Up to Rs. 3000 in Upto Rs. 6000 in each case Up o Rs. 7500 in
Purchase of case each case each case
(b) Repair of Full power Full power Full power Full power
tents
31. General – Full power Full power Full power Full power If expenditure is
Any other certified to be
items not unavoidable. These
specifically items embrace petty
provided in items of very common
this schedule nature which are bare
– required for minimum for
the management and
management maintenance of office or
or an establishment.
maintenance Expenditure in
office and connectuion with repair
other or maintenance of air
establishment conditioner. Ammonia
of printing-machine etc.,
Government which is heavy and
(Dak to Office uncommon in nature is
to assembly not covered by this
during item.
sessions or The Registrar of a
Ministers or Secretariat Deptt and
officers at a senior most Section
considerable Officer of each Deptt.
distance Under provisions
provided a contained in this item
coolie is have been authorised to
actually, pass contingent bills
engaged, including conveyance
demurrage hire bills up to specified
charge, limits in order that
lighting these petty expenses
charges, may ve uincurred
purchase of without any senction of
locks and the Head of Offie and
seals, burial the certificate required
charges, fees under Rule 3 of
for testing at Appendix 11 of W.B.
Govt. Test Finance Rules, Vil-II,
House, may be signed by the
conveyance Registrar or senior
charges, tour most Section Officer of
charges, a
purchase of Secretariat/Department
copies of or by an officer who in
court exercise of his
judgment, delegated power
charges for sanctions contingent
prized, etc. expenses on this
The list is account.
52
illustrative,
not
exhaustive
Note1: One of
the Asstt.
Secrtetaries
of every
department
may be
declared as
Head of the
Office in
terms of rule
5(16A) of
WBSR-Part-I
and he will
exercise the
financial
power of the
Head of
Office.
Note2: The
Registrars of
Secretariat
Deptts. Will
be competent
to pass
contingent
bills up to Rs.
150 in each
case.
Note3: The
senior most
Section
Officer of
each Deptt.,
will pass
contingent
bills up to Rs.
7.50 in each
case
excepting
tiffin
allowance
bills of Group
D employees
in respect of
whichthe
limit shall be
up to Rs. 15
in each case.
The Asstt. Secretaries of the respective departments officers above their rank in Secretarial department shall, however, be
competent as usual to communicate to the Accountant General, west Bengal, sanction of advances from Provident Fund where
such orders are issued on behalf of the Governor in special and urgent cases. The specimen signatures of all such officers who will
communicate sanction must be kept on record with the Accountant General, West Bengal.
Full power Full power Full power Full power Full power Full power
33. - - - Rs. 8000 in each Provided Information
Exhibitions case and Cultural Affairs
Departmet certifies that
Government should
participate in the
particular exhibition.
34. Printing - - Full power Full power If WBG Press cannot
of duplicate print DCRBs and
carbon express their inability
Receipt books or fail to indicate their
at private inability within a
presses reasonable time, the
authorities may
sanction printing of
receipt books at private
53
presses should
invariably be reported
to the Finance Deptt
and the Controller of
Printing.
35. Purchase - - - Full power Provided as follows:-
of new (a) The new vehicle will
vehicles be in replacement of an
existing one declared to
be condemned and
beyond economic
repairs by a competent
authority.
(c) The condemned
vehicle should be sold
in public auction with a
reserve price to be fixed
by a competent
authority.
(d) No additional
post of driver, cleaner
etc should be created
for this replacement
nor any additional
expenditure incurred
for the purpose.
(e) Clearance from
Finance Department
will be necessary (No.
1130 FB dt. 12.7.92)
54
SCHEDULE B
(See Rule 18)
-do-
2. Hire of office furniture, Rs. 150 in each
equipment, electric fans case
etc.
3. Stationery and rubber -do-
stamps- Purchase of Rs. 150 in each
4. Motor Vehicles – case
Maintenance/repairs of -do-
5. Printing at private Rs. 1500 pm per
press vehicle
-do-
Rs. 300 pa
Full power of
purchase of
typewrite,
duplicator and
7. Purchase, maintenance -do- repair of
and repairs of typewriters,
typewriters, duplicators duplicators and
and calculating machines calculating
machines
Excise 1. Rewards a) Comm. of Rs. 750 in each Provided
Department Excise case otherwise
b) Dy. admissible
Commissioner Rs. 225 in each under the
of Excise or case existing
Collector of rules and
Excise orders
c) Supdt. Of
Excise. Rs. 75 in each
case.
56
2. For poster printing -do- case
-do-
3. For designing -do- Rs. 750 in each
4. Other items -do- case
N.B. In exercising the delegated powers, the Director, State Lotteries, WB, should observe the
provisions made in Rule 47, 47A & 47B of the WBFR and comply with the prescribed rates of
newspapers, posters, design etc. in consultation with the information and Cultural Affairs
Deptt.
Fisheries 1. Exhibition – Director Upto Rs. 525 in
Deptt. participation in each case and up
to Rs. 3750 pa.
Up to Rs. 375 pa
Up to Rs. 75 each
2. Exhibition – Donation -do- and up to Rs.
of fish products 765 a year
3. Free donation of fry -do- subject to
and fingerlings for prescribed
demonstration conditions.
purpose.
Rs. 1500 at a
time
Rs. 375 at a time
Rs. 375 in each
4. Fish seedlings – -do- case and up to
Purchase of Rs. 1000 a year
5. Nets and years Asstt.
Director
Health and 1. Oxygen Gas- Purchase Officer in Full Power
Family of charge
Welfare Hospitals.
Deptt.
2. X-Ray film – Purchase Supdt. Of -do-
of Hospitals
N.B. General power exercisable by Dub-divisional Officers may be exercised by Asstt.
Directors
3. Raw materials in Supdt. Of -do-
mental hospitals- Hospitals
Purchase of
4. Building execution Director of Rs. 22750 in
of petty works and Health each case
repairs Services
5. Purchase of -do- Rs. 15000 in
instruments and each case
appliances
6. Purchase and repair -do- Full power
of X-ray machines
(Finance Dept. Memo No.
3632F dt. 3.5.77)
7. Store – Purchase of With firms
i) Power to enter into Dy. Asstt. Penicillin and approved by
contract Director, other antibiotic Tender
Health drugs – Rs. Selection
Services 1200000. For Committee
(E&S), Admn other items Rs.
57
600000
Contracts
exceeding the
Jt. Director of limit -do-
Health
Services,
Admn. Penicillin and
other antibiotic
ii) Purchase Dy. Director drugs – 150000 -do-
of Health at a time, in
services other cases- Rs.
112500 at a time.
Rs.10000 in each
case
There is no
theoretical
restriction to
invite this
power again
and again in
respect of
purchase of
one and
same item
provided
conditions of
relevant
financial
rules as well
as
departmental
procedure
(e.g. in
respect of
purchase of
59
Medical
Stores by the
Health
Department,
the
departmental
procedure is
to make
such
purchase
through the
Central
Medical
Stores,
relating to
such
purchase are
observed and
the allotment
of fund made
by the
competent
authority for
office
expenses,
etc., is not
exceeded.
Local
purchase
should
however the
resorted to
only when it
is
inescapably
necessary.
The
Treasury/
Sub-
Treasury
Officers
including the
Accountant-
General.
West Bengal
are
competent to
withhold
payments
whenever the
provisions of
the rule and
order
indicated
above will
not be
observed by
60
the
departmental
officers
N.B. The Superintendent of all groups of hospital are vested with full power in the capacity of
Head of office for local purchase of medicines as per Item No. 20 of Schedule ‘A’ of the under
reference these rules.
The Public 1. Office expenses. District Rs. 1500 only pa
Health Health Officer
officials i. Sanitary
posted in the Asstts. Rs. 3 only per
districts 2. Fixed Office Expenses. ii. Health mensen each
under the Asstts.
Department 3. Medicine and office iii. Addl. Rs. 35 only per
of Health for expenses. Health Asstts. mensen each
the iv.
maintenance Vaccinators/
of Public Sanitary Rs. 1000 only per
Health Inspectors. mensem
Services in each
the rural 4. Cost of disinfectants. -do- Rs. 1000 only per
areas are mensem each
authorised to
incur 5. Cost of medicine-
contingent Office expenses and Rural Medical
expenditure disinfectants Officer in
as noted Charge of
against each Medical Rs. 9000/- only
(Finance Treatment pa for each
Department Centre in the district in which
Memo No. Darjeeling there is such
8123F dt. District. laboratory
12.10.76)
6. Office expenses for District
Public Health Laboratory Health Officer
N.B.
1. Powers exercisable by DM in respect of repairs of typewriter, calculating and duplicating
machine may be exercised by Dy. Director and officers of the rank of Dy. Director of the
Health Deptt.
2. Powers exercisable by the DM may also be exercised by the CMOs of Health.
3. The Chief Inspector and Secretary, Smoke Nuisances Directorate, west Bengal, shall
exercise the powers of District Officers for sanctioning contingent charges for his
respective offices.
Family 1. 100%, Centrally Secretary,
Planning Sponsored Family Health & FW
Schemes Planning Scheme Department
to sanction
expenditure
without prior
approval of
the Finance
Department
relating to the
Centrally-
sponsored
Family
61
Planning
Scheme
except
creation of
gazetted posts
subject to
specified
conditions
63
must be
specifically
indicated for
ensuring
proper check
and control.
The sanction
shall always
be supported
with
allotment of
fund (No.
3590-F dt.
17.4.97)
Home 1. Arms and other Comm. of Local purchase
Department ordinance stores- police and Dy. up to Rs. 3750
Purchase of IG. for each item
according to
prescribed scale
2. Arms - Repairs Drawing Full Power
Officer
3. Horses- Purchase of Comm. Of -do-
Police
4. Horses- Purchase of -do- -do-
Saddlers of rates etc.
Transport 5. Motor vehicles - Transport -do- Maintenance
Department Maintenance Commissioner also includes
and Secretary cost of petrol
Transport lubricants,
Deptt. replacement
6. Motor Vehicles – Secretary- Full power on of tyres and
Purchase of and Home Deptt. condition that tubes and
replacement of Transport the necessity still petty parts.
Commissioner exists and the old For item No.
and vehicle is 7
Secretary, condemned by The power
(Transport) competent shall be
Deptt. authority exercised
subject to
7. Bulk purchase of Commissioner Full power up to the following:
parts and accessories of Police (Rs. five vehicles p.a. (i) The
repair of Calcutta 10000 for on condition that expenditure
police vehicles I the each item) necessity still should not
Police Service Deptt. exists and the old exceed Rs.
Calcutta vehicles are 10000 for
condemned by each item
the competent (ii)
authority. Progressive
expenditure
for each
advance
shall be
indicated in
the bill.
(iii) The
power
64
should not
be delegated.
Home Binding non-Government The Director, Rs. 1500 in each
(Transport Agency- General charges Public case p.a.
Deptt.) for Vehicles
Deptt.
Land 1. Printing at Private Director Land Up to Rs. 3750
Utilization Press Records and
and Reforms Surveys
and Land and
Land 2. Type and other -do- Up to Rs. 3750
Revenue Press material. for each item
Deptt. 3. Cost of supply of -do- -do-
furniture
Refugee Relief N.B. Powers are exercisable by the officers under the department as provided
and in the Refugee Relief and Rehabilitation Department and Memo No. 3862-BA
Rehabilitation dated 2.6.1971.
Department
Municipal Purchase of uniforms Secretary, Full power
Affairs and other Municipal
Department requirements for Fire Affairs Deptt.
Service personnel
N.B. Delegation of Financial powers to the Cooperation Department and Supdt. Of Dist.
Hospital, Supdt. Of different groups of Govt. Hospital and Principals/Directors of Govt.
Medical Colleges and CMHOs, Supdt. Of different categories of Hospital as per GO No. 2369-F
dt. 7.3.97, No. 473-F dt. 16.1.98 and No. 8755-F dt. 18.9.2001 are placed below.
65
GOVERNMENT OF WEST BENGAL
COOPERATION DEPARTMENT
Sd/- Illegible
Secretary to the
Govt. of West Bengal
MEMORANDUM
In partial modification of Schedule ‘A’ & ‘B’ of Delegation of the Financial Power
Rules 1997, the undersigned is directed by order of the Governor to say that the
Government has been pleased to delegate the Financial powers to the superintendents
of different groups of the Government Hospitals as detailed in the annexed statement.
Necessary amendments of the Delegation of Financial Power Rules, 1997 will be made
in due course.
Sd/- D. Mukhopadhyay
Spl. Secretary to the
Govt. of West Bengal
66
ANNEXED STATEMENT OF DELEGATION OFFINANCIAL POWERS TO
SUPERINTENDENTS OF DIFFERENT HOSPITALS
67
(iii) Supdts. Of Rs. 3,000
State Gen. & (for each
Other Hospitals item at a
time)
N.B. The Superintendent of all Groups of Hospitals are vested with full power in the
capacity of the “Head of Office” for local purchase of medicine as per Item No. 20 of
Schedule-A of the Rules under reference.
68
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
AUDIT BRANCH
No. 7080-F Calcutta, the 7th August, 1997
MEMORANDUM
Sd/- D. Mukhopadhyay
Special Secretary to the
Government of West Bengal,
(Finance Department)
MEMORANDUM
In partial modification of this Department Memo No. 2369-F, dated 07-03-97, the
undersigned is directed by order of the Governor to say that the Governor has been
pleased to enhance the present limit of Financial Powers of the Superintendent of the
different groups of the Government Hospitals under the Heath & Family Welfare
Deptt. as detailed in the annexed statement.
The enhanced powers may also be exercised by the Principals/ Directors of Govt.
Medical Colleges in this state.
Necessary amendments of the Delegation of Financial Powers Rules, 1977 will be
made in due course.
Sd/- D. Mukhopadhyay
Special Secretary to the
Government of West Bengal,
(Finance Department)
70
Annexed Statement of revised Financial Powers delegated to CMOHs,
Superintendents of different categories of Hospitals (Annexure to
Memo No. 8755-F dt. 18.9.01)
2. Repair of Furniture (a) CMOH (For the Rs. 1000/- per item subject
office of the Dy. ti max. of Rs. 50,000/- p.a.
CMOH0I, II, III, IV &
ACMOH, Zonal
Leprosy Offices &
BMOH, Clinics, RTC,
FW Training Centre,
Nursing Training
Instt.)
(b) Supdt. Of the Rs. 500/- per item subject to
Dist. Hospitals. a max. of Rs. 25,000/- pa.
73
GOVERNMENT OF WEST BENGAL HIGHER EDUCATION DEPARTMENT
BUDGET BRANCH Bikash Bhawan, Salt Lake, Kolkata-91
No. 118-Edn (B) Dated: 22-09-2003
3. This order issues with the concurrence of the Finance Deptt. vide
their U.O.No.769 Gr.-'T' (Audit) dt. 13.8.2063 arid
U.O.No.EH-310 Gr.-'B' dt. 22.8.2003.
Sd/-
Joint Secretary
Hiring shall be
made where
absolutely
necessary from the
firms quoting the
lowest monthly
hiring charge.
(b) Hiring of
typewriter One Full power subject
typewriter to restricting the
for a hiring to a period
period not not exceeding one
exceeding year of a machine of
1 yr. the smallest size
which would serve
the purpose.
78
Duties of Head of Office
79
10. Sanction of Advance from G.P.F.: In terms of G.O. No. 10959F
dt. 28.9.93 read with G.O. No. 12139 dt. 16.11.93, Head of Office
had been declared as one of the authorities
to sanction temporary advance for special reasons under Rule 15{!)
(c) and non-refundable advance under Rule 15A and 15Bof WBS
(GPF)-Rules to all Group A Officers including Officers of the
constituted services in the WBCS, Gr. B. C & D officers /
employees working under his control. Controlling officer will be
the sanctioning authority for Head of office. For W.B.A.A.S officers
Head of office can now sanction temporary advance
u/r 15(1) while part-final withdrawal and withdrawal for special
reasons wilt be sanctioned by Finance Deptt. [ No. 1552F dt.
20.2.94].
10.1 In terms of G.O. No. 11830-F dt. 6.11.93 and No. 13387F dt.
21.12.93, Head of Office is also competent to sanction at any
time within twelve months before retirement on superannuation
a one-time withdrawal of an amount not exceeding ninety
percent of the amount standing at the credit of the subscriber
without assigning any reasons and without AG's authority. This
facility shall be admissible only once. But no such withdrawal will
be sanctioned after application in Form 10A for final payment is
sent to AG. A certificate regarding drawal / non-drawal of 90%,
of such advance is to be furnished by D.D.O./Head of office
while forwarding the application to AG. [WO. 7072Fdt. 7.7.94]
11. GISS Scheme will be administered by the Head of Office and final
payment on retirement/ death will be made by him. [ G.O. No.
825F dt 31.1.87].
12. Sanction of Pension/Family Pension : Power to sanction
Pension and pensionary benefits including family pension had
been delegated to the Head of Office. In case of the Head of office
himself, such power will be exercised by his superior officer. [G.O.
No. 13071F dt, 1.11.83]
13. Arrear Claims: Pre-audit of arrear claims had been dispensed
with vide G.O. No. 3797F dt. 20.4.85 and these may be
sanctioned for drawal by the Head of Office for arrears upto 3
years, by Head of Dept. for arrears upto 6 years and by the
Administrative Dept. for arrears of more than six years. Arrear
bills are to be prepared showing amount already drawn and the
amount due as per provisions of SR-216 and suitable notes of
drawal of arrear claims are to be kept in the previous bills of the
relative months.
A claim will be deemed to have been arisen from the date on
which it has been sanctioned In all cases of sanction of arrear
claims, it would be clearly indicated that the officers and the staff
allowed to draw the arrear claims will refund the amount if it is
found subsequently that he/she was not entitled to the claims. A
declaration from the concerned employee will be obtained to the
effect that in case of excess payment, the same will be recovered
from his / her pay.
14. Delegation of Financial Powers Rule 1977 – Head of Office will exercise
the financial powers delegated to him under Rule 18 of the above Rule as
indicated in Schedule ‘A’.
80
14.1 In tems of Rule 15(IV) of Delegation of Financial Powers Rules. 1977, a
Head of a Directorate may by an order in writing delegate any of his
administrative or financial powers to the Head of Office at the regional
or district level as may be considered necessary in the interest of
efficiency, with the approval of the Secretary. Copy of such order shall
be communicated to the TO/PAO , Finance Deptt. And to the
Secretaruy of the Home (P&AR) Dept.
81
Duties of Drawing and Disbursing Officer (DDO)
DDO is appointed by the Administrative Department in consultation with
Finance Deptt. (SR 84 of Treasury Rule Vol-1). Head of Office may also
authorise any officer to act as DDO when the regular DDO goes on leave and
his substitute has not joined and the provisions of SR 96 cannot be observed.
(Note below Rule 15 of Delegation of Financial Power Rules).
Though the DDO is responsible for proper and timely drawal and
disbursement of funds, his own financial powers are limited to incurring petty
office expenses upto Rs. 20/- per item and funeral expenses of employees who
die while in service as provided under Rule 79 of WBFR Vol-1.
DDO will place bills to the Treasury/Pay Accounts office on the basis of
sanction of the competent authority empowered to incur the expenditure under
any Govt. order, departmental regulations, provisions of rule or under his
delegated financial powers.
For drawal of Establishment bills, the personal Entitlement of the employees
will be fixed by the Head of Office or Head of Deptt. The pay bills will be drawn
on the basis of ‘Absentee Statement” (SR 210)/ Acting arrangement of
Secretariat Departments. Increment Certificate in (SR 212) to be furnished on
the first bill when increment is drawn y Head of Office.
Drawal of GPF/House building/ TA advance and any kind of advance as also
TA bill GISS payment/Prov. Pension etc. will also be made as per sanction of
competent authority. Bills for purchase of stores/ Payment of Office expenses
will similarly be drawn when sanctioned by competent authority Counter
signature on the bill where no separate order is issued will be treated as
sanction. [No. 3424-F dt. 6.4.91].
All payments above Rs. 500/- to non-Govt.
officers/suppliers/Contractors/private Citizens etc should be made by A/c
payee cheques (No. 1899-F dt. 27.2.86). All personal payments above Rs.
10,000.00 except salary to Govt. Officers and staff will invariably be paid by
A/c payee cheque (No. 8146-F dt. 22.7.93) and TR28A, Sr 242 & Appendix 11
of WBTR-11). Govt. cheques are either order cheque or A/C payee cheques.
DDO will indicate on the bill/the type of cheque to be issued by Treasury/PAO.
All bills for Purchase of items under Annexure ”A” & “B” of purchase policy
framed under No. 9600 F d dt. 4.10.91 must carry a certificate by DDO to the
effect that the purchase has been made in accordance with the existing
instructions (No. 4595-F) CS No. 104 dt. 15.4.93 and that purchase rules have
been fulfilled and stock certificate furnished (SR 305) Deduction of Sales Tax
@2% from Work Contractors where applicable in terms of Trade Circular No.
1/39 dt. 15.2.93 of Asstt. Commissioner ofd Sales Tax, WB as also deduction
from Income Tax under section 194(c) of Income Tax Act 1961 in relation of
labour contractors and work contractor (but not for sale of goods) will be made
by DDO. Failure to realise full income tax from the pay bills of the employees is
a punishable offence under IT Act SR 163 also provides for realization of
Income Tax.
82
SR 92. General instructions regarding preparation and form of bills
read with Sr 16 : All bills must be filled in and signed in ink/dot pen,
amount of the bill being written both in words and figures and rounded off to
the nearest rupee. Erasures and over writings are absolutely forbidden; If
any correction is necessary, the incorrect entry should be cancelled in red
ink and correct entry inserted duly authenticated by DDO under his dated
initials. The space left blank either in the money column or in the column for
particulars of the bill should invariably be covered by oblique lines. A note to
the effect that the amount of the bill is below a specified amount expressed in
whole rupees should invariably be recorded on the bill in red ink. The
amount so specified should be a sum slightly in excess of the total amount
of the bill. The major head, sub-major head, minor head, sub-head. Group
head (Plan Status, Non Plan/ Committed plan / centrally sponsored / central
sector) Detailed Head, should be correctly indicated on the bill. Serious
repercussions on Govt. A/c s will result if receipts and payments are not
booked under proper head of A/c. Bills can be drawn when conditions of
Govt. order and rules are fulfilled and there is sanction for withdrawal and
money is required for immediate disbursement and there is budget
provision and allotment of fund. Allotment of fund and progress of
expenditure should be indicated. The authority under which deductions are
made in a bill should be quoted. Pay bill will be drawn in form 26, Self-
drawing officers (High Court Judges/Members of Commission etc.) will
draw in form 20. Salary bills of Gr. A,B,C,D, employees may be drawn in
one bill where the number is few and belong to the same major, minor and
sub-head (No. 12628F dt. 25.10.83). Schedules of Income-tax deduction,
house rent recovery / house-building / cycle advance / PLI / Group Insurance
etc. should be enclosed with pay bill. For Flood Advance total recovery only
should be shown and for GPF contribution of Gr. D staff only a certificate of
deduction of the total amount is necessary. For drawal of overtime
allowance a certificate in terms of SR 215 is required. Pay of an employee
on transfer for the period spent in outstation whether for full or part of a
month may be drawn on the orders of Head of Office at the new station
including arrear salaries and TA of the old station. In terms of Rule 9 of
Appendix 9 of WBTR-Vol-II, his pay up to 6 months may be paid with
approval of Controlling Officer in case of non-receipt of LPC/defective LPC.
In salary bills, retention of temporary posts should be indicated (SR 205).
Arrear bills of establishment will show the amount "drawn and due" (SR 216)
and may be paid without pre-audit by AG WB (Rule 90 of WBTR-I as
amended by No. 3797F dt. 20.4.85). First payment of salary on transfer is to
be supported by L.P.C. and in case of new appointment a Medical certificate
of fitness (TR 23, SR 170). Last payment requires a No-demand certificate (SR
172). Treasury Officer should not insist on M.C. where appointment is made
centrally and then posted at outlying stations. In wage bills of work-charged
establishment, disbursement certificate of previous month is to be furnished
(SR 318). For payment of wage against contingent charges, certificate as per
SR 232 (engaged & paid) is necessary. Payments are made by Treasury/
Bank provided the signatures of DDO on the bill agree with his specimen
signatures preserved at Treasury/Bank (SR 83, 126)—but in respect of new
establishment no payment can be made to him unless his specimen
signature is duly attested by AGWB. The Collector of district may authorize
payment of one or two bills provisionally pending approval of AG.WB (TR-29)
DDO / Head of Off ice will maintain the following sets of Account papers ;
(1) Cash Book, (2) Bill Register, (3) Bill Transit Register duly authenticated by
Treasury Officer/PAO. (4) Subsidiary Cash Book, (5) Cash Book Showing
transactions of Permanent Advance—where necessary (6) Expenditure Register
(TR-Form No. 32) showing allotment of fund and expenditure under each sub-
head, (7) Subsidiary Cash Book showing transactions of Personal Leader
A/c, (8) Subsidiary Cash Book showing accounts of cheques received form
Treasury/PAO-to be maintained where large number of cheques are received,
(9) G.P.F. A/c Ledger and Broad Sheet for Group D staff., (10) Group Insurance
Register of Members, (11) Register of Security Deposits, (12) Service Postage
83
Stamps Register (Rule 8 WBFR-1), (13) Register showing accounts of electricity
charges (Rule 79 of WBFR-1), (14) Stock Book of various purchases made
(Rule 103 of WBFR-1), (15) Stock Account of Receipt Books. (16) Stock Book of
stationery articles including forms, (17) Register of Advances made and
recoveries thereof from Govt. employees, (18) Register of Advances (erstwhile
Abstract Contingent Bill) drawn and adjustments thereof..
After a bill is prepared, it should be entered in the Bill Register. DDO while
signing the bill shall also sign the Bill Register and Bill Transit Register. Bills
are sent to Treasury through Bill Transit Register on which Treasury will
acknowledge receipt of bills. DDO will periodically verify Bill Register and Bill
Transit Register to ascertain that all the bills signed by him have been
encashed and entered in Cash Book, Blank Receipt Books will ordinarily be
signed by Head of office in terms of SR 36 unless otherwise prescribed in a
departmental regulations under SR-31. The receipt books must be kept under
lock and key in the custody of the officer authorised to sign the receipts on
behalf of the Government (SR-38), The contractor's bills, cash memo, trader's
receipt or any statement about expenditure are treated as sub-vouchers for
the purpose of drawing bill by DDO. Sub-Vouchers above Rs. 500/- are to Be
presented to Treasury/PAO. The bills requiring audit enfacement are to be
reckonwed as bills. The bills when marked as "paid" either by Treasury or
Bank becomes vouchers. [SR 83, 92 & 245)
The Constitution of India provides that all money received on behalf of the
Govt. (in the form of Revenue, Loans, Advances and other Receipts) should be
deposited into Govt. account. Likewise al! expenditures on behalf of the
Govt. should-be made by withdrawal from the Govt. account. In order to
control these deposits to and withdrawals from the Govt. account the State
Government have made a set of rules in exercise of the powers given under
Article 283(2) of the Constitution of India. These rules are called Treasury Rules
and Subsidiary Rules there under and are contained in two volumes. While
Voiume-1 contains the TRs and SRs, Vol. II contains the appendices and TR
Forms etc. which have been issued under the TRs and SRs. There are in all
45 TRs (including four amendments viz., 1A, 4A, 4B & 28A) and 572 SRs
covering all the issues relating to Government deposits and withdrawals.
1. Structure of Govt. Accounts
Govt. Accounts are maintained in three parts, namely (1) Consolidated Fund,
(2) Contingency Fund and (3) Public Account.
Consolidated Fund
All revenues received, loans raised by issue of treasury bills, loans and
ways and means advance and money received in repayment of loan
comprise the Consolidated Fund which has three divisions :
(i) Revenue A/c. comprising of "Revenue Receipts" and "Revenue
Expenditure".
(ii) Capital A/c. It has no 'Receipt' head. Deposit is to be made by
"Deduct Refund" to the Capital Head.
(iii) Debts containing Public Debt, Loans and Advances and Inter-State
Settlements. For Loan Head of A/c.—refund is also to be made
under the same head, as it has no deposit head.
Contingency Fund
It is in the nature of an imprest account to which should be paid time
to time such sums as may be determined by law to meet unforeseen
expenditures pending authorization by the Legislature.
Public Account
All other moneys received should be credited to the Public Account—which
is not subject to vote in the Legislature. Small Savings, Provident Fund,
Reserve Fund, Deposits and Advances, Suspense and Misc. A/c.
85
Remittances, Cash Balance with RBI. Govt. acts only as a Banker for
such moneys.
Under TR 2{j), Public Account of the State of West Bengal means the
consolidated fund into which moneys received on account of the revenues
of the State as defined in Article 202 of the Constitution of India are paid or
credited and from which all disbursements of, or on behalf of the State are
met.
2. Treasury is the pivot of financial administration in the State. There are
treasuries at the District level and at Sub-divisional level. There is no
sub-Treasury in this State. The distinction between a treasury and a sub-
treasury is that while the former submits monthly accounts to the
Accountant Genera!, West Bengal direct the latter submits the same
through the Treasury at the district headquarters. There may be more than
one treasury at district/sub-divisional level. The Collector of a district is
in overall charge of the treasury. The Treasury Officer acts on behalf of the
Collector and is directly responsible .to him (TR 4, 4A, 5 and SR 1 to 8).
3. The Govt. funds are kept with the RB!. In the Districts and Sub-divisional
Headquarters, as agent of the R.B.I, the State Bank of India and the Central
Bank of India (in Coochbehar
district only) handle the fund of the Govt. All the treasuries in this State
are Banking treasuries i.e. the cash business is conducted by the Bank. A
treasury operates through a branch of the S.B.I, or the Central Bank of
India (in Coochbehar Dist. only),a list of such banks is given in Appendix
II of W.B.T.R. Vol. II. (T.R.4, 4A and 5 ).
4. The bank makes payment on the order of the Treasury Officer/P.A.O.
except in the case of Executive Engineers and Divisional Forest Officers
who are authorised by the Govt. as-Cheque Drawing Officers. ( TR 13, SR
359, 363, 364 and Appendix - V ).
5. The bank renders a daily account to the Treasury ( SR 375).
6. All money received by a Public Servant is to be deposited into the treasury
or the bank within the next working day. By order of the Head of the
Deptt. such money may be
deposited within three working days under special circumstances.
Expenditure should not be made out of such Receipts except in the cases
viz. Civil and Revenue Deposits in Courts for Service of Summons, Cash
found on Convicts in Jails, Money awarded in cases out of fines to the
parties, etc. where such expenditure has been permitted by the
competent authority. (TR 7).
7. No Bank account should be opened by any Public Servant for keeping
Govt. money there without specific permission from the Government. (TR
9).
8. Deposits to Government account are made in TR Form No. 7 and such
other forms approved by Sales Tax and other offices in consultation with
the Finance Department Bank accept deposit on the basis of order of
Treasury Officer or officer of the concerned Department. Very carefully the
heads of account with detailed head should be noted on the Challan,
otherwise, serious difficulty will arise. Any money received by Government
official should be credited to Govt. account without delay, usually on the
same day or on the next day unless specifically permitted otherwise.
Departmental receipts are also given in TR Form No. 6. (TR 10, SR 33, 49,
353, 354 & 355 ).
9. Checks to be applied at the Treasury on claims presented
The bill, cheque or other document presented as a claim for money shall
be received and examined by the Accountant and then laid before the
Treasury Officer, who, if the claim is admissible, the authority good, the
signature and counter-signature where necessary, genuine and in order, and
the receipt a legal acquittance will sign the order for payment with due
regard to the precautions prescribed in SR 92. All corrections and
86
alternations in the order of payment must be attested by the T.O. ( SR
130, 131
10. Precaution prescribed under SR 92: General instructions regarding
preparation of bills.
Bills are prepared by the Drawing & Disbursing Officer in proper from
avoiding any erasure or overwriting. If any correction be necessary, the
incorrect entry should be cancelled neatly in red ink and the correct
entry inserted. Alt such corrections are to be attested by the Drawing &
Disbursing Officer. The amount of the bill is written both in words and
figure. The blank space in the bill should be marked by oblique lines.
He should ensure that word "Below Rs……. " is recorded on the bill in
red ink. All claims are to be rounded off to the nearest Rupee. Full
description of the head of account up to detailed head is to be recorded on
the bill. With effect from 1.4.87 new heads of accounts have been
introduced. The major head, minor head, sub-head, and detailed head
must be correctly quoted ascertaining the same from the Heads of Deptt,
/ Administrative Deptt. The plan and non-plan expenditure should be
indicated with distinction State Plan, Centrally Sponsored Scheme, Plan
(committed). Input statement is not required to be enclosed with the bills.
A Drawing & Disbursing Officer should ensure that his signature is kept
on record on specimen signature cards with the Treasury / Calcutta Pay
& Accounts Officer and attached banks. He is also required to indicate
in the bill as to the manner in which the cheques wilt be prepared that
is to say whether it should be Account Payee or Order Cheque and in
whose favour the cheque should be issued.
10.1 All cheques for amount above Rs. 500/- in favour non-Govt. Officials
including Contractors. Suppliers and Citizens should be Account Payee.
All advances to staff and officers including G.P. Fund withdrawals for
amount exceeding Rs. 10,000/- shall be paid by Account Payee Cheques.
In ail bills progressive expenditure and allotment of fund is to be shown,
in bills where provisions for showing allotment of fund do not exist, the
same be provided by using rubber stamp. Bills shall not ordinarily be
presented to the Treasuries when fund is not available. These general
instructions are to be followed by all Drawing S Disbursing Officer while
preparing a bill. Now, in particular cases, the procedure to be followed is
indicated.
87
(l) In treasuries where there is cheque system of payment there
should be request by DDO on the bill for A/c. payee cheque for
payment to Non-Govt. Sectors, Suppliers, Contractors etc. ( TR
28A SR 242 & Appendix-II).
(m) Payments are made by the Treasury and the Bank on
presentation of bill or cheque provided the signatures of the
DDO or Administrator of the Accounts on the bill agree with the
signatures preserved at the Bank or the Treasury. (SR 83, 126,
135)
90
Maintenance of Cash Book and Collectorate Nazir's Cash Book
(SR 30, 31 TR-Vol-1 and No. 12155F dt. 11.12.90: Moneys tendered as
dues of or for deposit of the Govt. shall not unnecessarily pass through-the
hands of an officer. Direct payment to Treasury / Bank should be made. DDO
will maintain a Cash Book in TR Form No. 4, Nazir in Form No. 4A. Police
office in TR form 4B. For other offices Cash Book in the form as may be
prescribed will be maintained. The Cash Book should be bound in convenient
volumes and pages machine numbered. Before use, the Head of Office or any
officer nominated by him should count the number of pages and record a
certificate of count on the first page. All monetary transactions should be
entered in Cash Book as soon as they occur and attested by DDO.
Cashier/staff who handle Cash should not handle accounts. Police escort
should be taken while carrying Cash. Under SR 66, the fund where
necessary may be kept at a Treasury for a brief period. Double lock system
should operate for department chest-one key to be kept by cashier, the other
by DDO (SR 63) No money should be kept in a Bank A/c without Govt.
approval (TR 8 & 9) The cash should be closed and balanced each day and
completely checked with reference to challan, receipts vouchers etc. DDO
should verify totalling of the Cash Book or have this done by a responsible
subordinate other that the writer of the Cash Book and initial it as correct.
Erasure or overwriting in the Cash Book is strictly forbidden. If a mistake is
deleted, it should be corrected by drawing the pen through the incorrect entry
and inserting the correct one in red ink between the lines. Every correction
should be initialed with date, Govt. and non-Govt money should not be
handled without approval of Head of Office. When this is done as per Govt.
order, such money should be kept in a separate chest. At the end of each
month, Head of Office shall verify the cash balance and record a certificate
in the Cash Book. DDO should verify at the end of each month receipts and
payments recorded in Cash Book with treasury receipts and payment
schedules. Cashier of Cash Sarkar will furnish Security Deposit as per Rule 25
of WBFR-I as amended under No. 9886F dt. 10.10.90.
There should be only one Cash Book for each office. Where subsidiary
cashbooks are maintained the main cash book will show the transactions of
the subsidiary cash book either in a memorandum column on the body of the
Cash Book.
A cheque, draft or pay order received in payment of dues of Govt. or for other
reasons shall forthwith be recorded in the Cash Book and then credited to Govt.
A/c through TR-7. No officer is authorised to make expenditure out of
departmental receipt except as provided in TR-7(2). A list of undisbursed
balance of Cash Book should be analysed daily to ascertain how long the
money is lying undisbursed or not credited to Govt A/c. If any amount
remains undisbursed for over three months, the same should be refunded by
short drawal or by direct deposit. Such amount may be drawn anew under SR
216 when occasion arises for payment. (SR 572) (2) & (3).
93
Revised Purchase Policy
Government of West Bengal .
Finance Department
Audit Branch Writers' Buildings
NOTIFICATION
In exercise of the power conferred by Clause (3) of Article 166 of the
Constitution of India, the Governor is pleased hereby to make the following
amendments in the West Bengal Financial Rules, Volume-I, as subsequently amended
(hereinafter referred to as the said Rules), namely;-
AMENDMENTS- C. S. HO. 10 6
47. (1) No contract shall be made by a subordinate authority which has not been
directed or authorised to do so by or under the orders of the Governor in terms of
Clause (1) of Article 299 of the Constitution. The Governor shall be made a party to
every contract of the Government and the words "for and on behalf of the Governor
of West Bengal" should follow the designation of the officer authorised in this behalf
under Article 299 of the Constitution and executing the contract appended below his
signature.
94
Note-2. - The limitations upon the powers of subordinate authorities, the
condition under which such power should be exercised and the general
procedure prescribed with regard to various classes of contracts and s
assurances of property, such as calling for and acceptance of tenders, etc.
are laid down in Delegation of Financial Power Rules, 1977, and the
appropriate Departmental regulations and orders.
(a) The terms of contract must be precise and definite and there must be no
room
for ambiguity or misconstruction therein.
(b) The terms of the contract once entered into shall not be materially varied
without the previous consent of the authority competent to enter into the
contract and the reasons for the variation should be recorded. No payment to
contractors by way of compensation or otherwise, outside the strict terms of
the contra t or in excess of the contract rates shall be authorised without
the previous approval of the Finance Department.
(c) No contract involving an uncertain or indefinite liability or any condition of
an unusual character should be entered into without the previous consent
of the Finance Department.
(4) "Cost Plus" contracts should be avoided except where these are
unavoidable.
(h) These provisions shall apply, mutatis mutandis, for supplies also.
Note-1. - Subject to the special rules or order or procedure that may be prescribed
by the Government in respect of a particular department, open tender shall
invariably be invited for the supply of articles or stores or for execution of-works
and services worth Rs. 20,000=00 or more. Selection of agency should be made
on the basis of at least three tenders or quotations, which shall be opened in
presence of willing agents. If the number of tenders received is less than three,
tender should be invited afresh. Cash transaction upto Rs. 500=00 may be
made without any tender or quotation. Such transaction above Rs. 500=00
and upto Rs. 20,000=00 shall be made after inviting quotations from more
than four to five reliable firms, which shall be opened in presence of willing
agents. Notice for quotation shall be issued through notice board of the office,
the offices of the Sub-Divisional Officers and the District Magistrates and the
Panchayats, Municipalities, in respect of offices outside Kolkata. In Kolkata,
such notice shall be displayed in the notice board of Local Offices sending
the same to suppliers etc. Tender notice shall always be given due
publication through the leading dailies in English, Hindi and Bengali. Such
notice should be published through Information and Cultural Affairs
Department. The limit prescribed herein applies to an article or a collection
of articles more or less of one kind or obtained from one source. The use of
intermediate general suppliers should be discouraged.
Note-2. - The head of the Office is authorised to purchase the supply fittings,
sanitation and sewage plant fittings and parts for pumps, compressors,
engine and motors in use in IK- water supply and conservancy work in the
establishment, only in case of emergencies such as sudden failure of
machines, etc. when it is not possible to make the purchases after calling
tenders or quotations. A certificate should always be recorded in each such
occasion over the signature of the head of the Office.
(9) (a) In selecting the tender to be accepted the financial status of the
individuals and firms tendering shall be taken into consideration in addition
to all other relevant factors.
(10) The Comptroller and Auditor General and under his direction
other Audit authorities shall have power to examine contracts and to bring
before the Public Accounts Committee any cases where competitive tenders
have not been sought or high tenders
have been accepted or where other irregularities have come to light.
Authorities who are authorised to enter into contracts or agreements should
send copies of all contracts and agreements valued over Rs. 1 Lakh to the
Principal Accountant General (A & E), West Bengal, Principal Accountant
General (Audit), West Bengal and Accountant General (Local Bodies Audit),
West Bengal.
(11) (a) The terms of contract for the purchase of perishable stores
should invariably include a separate warranty clause ,a model of which
is given in the form appended here under. This form may, however, be
modified to suit local conditions.
(12) The question whether any* sales tax, purchase tax, octroi and
terminal taxes and other local taxes and duties are to be paid and if so, by
which party, should be settled before entering into any contract involving
transfer of movable property of any nature.
(13) No work should be done under an agreement/contract beyond
the date of expiry of its tenure. Wherever it is considered that the work has
to be continued beyond the date of expiry of the tenure, timely action
should be taken for renewing the contract/agreement for the further
period required, after a suitable review of the
provisions of the old agreement/contract to see whether any modifications
therein are required.
97
(14) Subject to provision of these rules and any other special rules,
where open tender is not invited and purchase is effected by limited/short
notice tenders the specific reasons for doing so should be recorded and the
approval of the competent authority should be taken in writing, unless such
action is taken in accordance with any instruction issued by the Government.
(1) All Registered SSI units of the State are to be given 15% price
preference visa-vis large and medium scale Industrial Units and other SSI
units located outside the State.
(b) State-based medium and large-scale units will be given 10% price
preference
over large and medium units and SSI units of other States.
(c) the price preference allowed under Clauses (a) and (b) are only for
the purpose of selection, but once a unit is selected on the basis of such
preferences it has to agree to execute the work or make supplies at the lowest
valid price bid failing which orders will be placed with the organization/firm
offering the lowest valid price.
Explanation: The term "State-based unit" means and includes the unit whose
major manufacturing unit (if it has got more than one unit) is situated within the
State or which has its manufacturing unit within this State. In the notices of the
tenders/quotations in respect of purchases by all organisations directly or
98
indirectly controlled by an administrative department of the Government (e.g.
W.B.S.E.B., Zilla Parishad, Panchayat Samity, Municipality, Corporations,
Undertakings, Statutory Bodies, .D3AH&_ etc.) the preferential purchase policy of
the State should be incorporated, so that there may not be any difficulty in
finalising purchases allowing the preference as desired by the Government.
(i) The M/s. Mackintosh Burn Ltd. may be allowed 10% preference in rate vis-à-vis
other organisations engaged in similar activities. Such preference shall, however,
be given only for the purpose of selection, but once selected on the basis of such
preference, M/s. Mackintosh Burn Ltd. shall have to execute the work at the
lowest valid price bid received in the said process of selection, failing which
orders will be placed with the organization/firm offering the lowest valid rate.
(ii) The Company may be exempted from submitting earnest money for all
tenders from the Government of West Bengal, State Government Undertakings
and Statutory Bodies, directly controlled by State Government.
(iii) Security deposit for all works controlled directly or indirectly by the
State Government and executed by the Company may be limited to Rs. 1 Lakh.
(5) Supplying agencies in Annexure ‘A’ and SSI Units supplying articles in
Annexure ‘B’ shall ensure maintenance of quality of their articles through
periodical tests and maintain such test reports inspection by indenting
offices if desired.
101
Annexure ‘A’
,
1) Aluminium Utensil.
2) Can (made of G.P. sheets for milk and measuring).
3) Invalid Wheelchair.
4) Steel Furniture.
5) Electric Fan and Electrical Goods.
6) Bucket (G.I. & plastic).
7) Plastic Can/Container/Thali etc. and plastic goods.
8) Manhole cover.
9) Furniture.
10) Shoe polish and Metal Polish.
11)PVC pipe and tube.
12) Air Conditioner.
13) Paint.
14) Polythene sheet (tarpaulin).
15) Websi brand detergent & cake, bulb & battery.
16) Bitumen.
17) Exercise book.
18) Door and window frame.
1) Handmade Paper.
2) File cover and board with flap
102
A-III List of items to be supplied by (1) West Bengal State
Handloom Weavers’ Cooperative Society Ltd. (Tantuja) and (2)
West Bengal Handloom and Powerloom Development Corporation
Limited (Tantusree).
1) Cotton Hosiery
2) Curtain cloth and Furnishing
3) Duster
4) Garments made of cotton, Polyester cotton (Terry cotton) and
Polyester-Viscose (all types) including uniform for children and
uniform for Police, Jails, Forests, Fire Services and Other
Departments.
5) Liveries for Drivers and Group ‘D’ employees
6) Patients’ coats and Pajamas
7) Surgical Dressing (Gauge and Bandage cloth)
8) Cotton tape.
9) Hospital linen-Dosuti, patra, Stretcher cloth, Tikin, Towel etc.
10) Mosquito netting
11) Towel
12) Bed sheet and Bed cover
13) Saree
14) Dhoti
15) *Powerloom long cloth
16) *Powerloom markin
* to be supplied by WBHPDCL only.
1) Attaché case/bag
2) Boots and shoes including ammunition boots and Officers’ boots,
gumboots.
3) Chappals and sandals
4) Hand Gloves
5) Leather suitcase
6) Leather belt.
7) Bus & Tram Conductors’ bag
8) Football and Volleyball
9) Jungle boot, Safety Miners’ Boots of all types.
103
A-V List of items to be supplied by the West Bengal Handicrafts
Development Corporation Ltd- (Manjusha )
104
MODEL FORM OF WARRANTY CLAUSE V
(See Clause ll(a) of Rule 47 of WJtFJEL-
' I)
105
The contractor/seller hereby declares that the
goods/stores/articles sold to the buyer under this contract shall
be of the best quality (and workmanship) and shall be strictly in
accordance with the specifications and particulars
contained/mentioned in the
clause ______ hereof and the Contractor/seller hereby
guarantees that the said
goods/stores/articles would continue to conform to the
description and quality aforesaid
for a period of ________ days/months from the date of
delivery of the said
goods/stores/articles to the Purchaser and that notwithstanding
(lie fact that the Purchaser (Inspector) may have inspected
and/or approved that said goods/stores/articles, if during
t l i e afores.iid period of __ ______ days/months the said
goods/storcs/articles be
discovered not to conform to the description and quality
aforesaid or have deteriorated (and tire decision of the
Purchaser in that behalf will be final and conclugiv^ the
Purchaser will be entitled to reject that said goods/stores/articles
or such portion (hereof as may he discovered not to conform to
the paid description and quality. On such rejection 'he
goods/articles/stoves will be at the Seller's risk and all the
provisions he/ein contained relating to rejection of goods etc. shall
apply. The contractor/seller shall, if so called niv?n to do, replace
the goods eic. or such portion thereof as is rejected by (he
Purch;v-T otherwise the conliactor/selfcr shall pa}* In the
puHi.nspr such dnmages as may arise I' r<?nson of the broach of
the condition hcirin ••(?\\i".\^-\ Ipfhi'tg herein contaiiied shall
[' judice any other right of (he Pu'chns^r in tlr-it h-Jinll invhr
this con'ract 01 other" '"c.
106
Notes on
1. W. B. Govt. Employees Group Insurance-cum-Savings
Scheme, 1983.
2. W. B. Govt Employees Group Insurance-cum-Savings
Scheme, 1987
108
with a and Rs. 7/-
maximum of saving fund.
Rs. 4400.00
or below
109
"has no family" should be inoperative and fresh
nomination has to be submitted. Nomination may be
changed any time.
110
Notes on loans and advances to State Govt. Employees
112
(iii) For repairs to a house owned: 10 months
basic pay or actual cost of repairs
whichever is less, subject to a maximum of
50,000 (vide G. O. No. 1300-FB, dated
31.5.99)
114
ADVANCES FOR PURCHASE CONVEYANCE
3. Conditions for purchase of conveyance (GO No.
13001-F dt. 31.5.99)
(f) Interest
115
ADVANCE FOR MOTOR-CYCLES, SCOOTERS ETC.
(g) Sanctioning authority for purchase of motor-
cycles:
Govt. may sanction if considers that possession of a motor-
cycle by the Govt. employee is in the interest of public
interest. Basic pay of the employee is Rs. 4,600 or more
per month.
(a) For a new one—First occasion; Such advance is
restricted to Rs. 30,000 or 6 months basic pay of
the applicant or anticipated price of the vehicle,
whichever is least. Recovered not more than /20
installments plus interest.
On Second Occasion : After 3 years from the date of
complete recovery of the first advance amount will be
restricted to Rs. 24,000 or 5 months basic pay or
anticipated price whichever is the last.
Such loan will be recovered in not more than 120 monthly
installments plus suitable installments for recovery of
interest.
(b) OM Vehicle : Amount of advance will be restricted to
Rs. 15,000 or the anticipated price of the vehicle
whichever is less. Second advance may also be
granted after lapse of 3 years from the date of
complete recover,' of the first advance. Such loan will
be recovered not more than 120 installments plus
interest.
Other Conveyance/bicycle advance: Rs. 1200 is
admissible to a Govt. employee drawing basic pay of Rs.
3000 or less p.m. the Head of Department may sanction.
Recovery of principal amount will be made in 60 monthly
installments plus interest (G. O. No. 1302-F, dated
31.5.99).
116
(d) For the purpose of F. R. Form 35 for executing an
Agreement and
F. R. 36 for mortgaging under Rule 316 of W.B.F.R.-L
(e) Application form is enclosed, in G. O. No. 1567-FB,
dt. 6.7.99.
(f) Amount of advance to be repaid in monthly equal
installments as desired by the officer but not
exceeding 200 monthly installments. Interest will be
recovered in subsequent monthly installments which
will not lesser than the amount of each installment of
principal was recovered.
(g) Simple interest at the rate fixed by the Govt.
(h) Advance to be drawn under the head "7610 -
Loans to Govt.
Servants etc. -00-800 Other Advance - NP - 002 -
Advance for other purposes". (G. O. No. 1567-FB, dt.
6.7.99).
117
(j) Appointing authority is authorized to sanction the
advance. The same should be recorded in the Service
Book.
(k) The amount of advance may be drawn under the head
"7610-Loans to Govt. Servants etc. -00-800 other
Advance-NP-(Non Plan)-001 advance in connection
with marriage and illness etc.-V(voted)-55-Loans and
Advance."
(l) Principle amount will be recovered under the head "7610-
00-800-001-26" and interest will be recovered under the
head "0049-Interest Receipts 04-Interest receipt of state
Govt. 800 other receipts-021-other advance - 07
interest." (G. O. No. 7196-F, dt.31.7.2001).
ADVANCE FOR T. E.
118
i. It will be sanctioned by any Officer not below the rank
of the Principal District Officer of the department
concerned.
ii. One month's pay plus admissible amount of travelling
allowance. Such advance shall be recorded on the
L.P.C.
iii. Such advance of pay shall be recovered in three monthly
installments in the new station of posting in which a
full months pay is drawn after transfer. T. A. advance
shall be adjusted from the T. A. Bill on its
submission,
iv. Second advance for T. A. for any member of the family
of the Govt. employee who follows him after transfer
within six month's may be granted.
v. Lump-sum advance may be granted.
vi. More than one T. A. Bill may be submitted for
adjustment.
vii. Advance of pay may be drawn in the new station after
taking over charge.
viii. Advance under this rule may be granted to a Govt.
employee on transfer on foreign service/on deputation. It
will be reimbursed by cheque/demand draft. In such case
advance shall be sanctioned by the authority issuing
order of transfer (vide Rule 320 of W.B.F.R., Vol.-I).
Ans. Yes, the same are changed for the year 2000-2002
as under :—
(a) House Building Loan Rate of interest
p.a.
(i) For the first Rs. 50,000 ... 6.5%
(ii) For the next Rs. 50,000 ... 8%
(iii) For the next Rs. 50,000
above Rs. 1,00,000 ... 9%
(iv) For the next Rs. 50,000
above Rs. 1,50,000 ... 10%
(v) For the advance above Rs. 2,00,000 ... 11%
119
(b) Advance for Motor Car ... 13%
(c) Advance for purchase of
conveyance other than
Motor Car
(viz. Motor Cycle, Scooter, Moped) ... 9.5%
(d) Advance to officers of AH India Services/State
Services for purchase of personal computer 13%
(e) Advance for purchase of
other conveyances ... 7%
(f) Other advance i.e. Marriage,
Illness etc.
and advance for other purposes
including
passage advance ... 7%
(G. 6". No. 387-FB, dt. 13.2.2002).
121
iv. to meet the cost of higher education of the applicant
himself or for any member of the family actually dependent
on him for education in India whether for medical,
engineering or other technical or specialised course after
passing the final examination of (he Board of. Secondary
Education, W.B. or other equivalent examination, provided
that the course of study is for not less than three years
123
11. Nomination in prescribed from under first Schedule
of G.P.F. Rules is to be sent to A.G.W.B. through
Head of Office for Gr. A.B. and C. Nomination can be
changed at any time.
124
head 8009-01-101-11 as per GO No. 10445(75)-F
dt. 15.12.2000.
125
Notes on Medical Attendance Rules
Family
Under the rules family includes the following members of
Govt. servant wholly dependant on him wife or husband and
legitimate children including step children and unmarried
daughters, minor brothers, minor sisters and parents of a
Govt. employee wholly dependent on the employee provided
that a parent whose income exceeds Rs. 500/- p.m. shall
not be considered as wholly dependent. (GO No.
H/GA/861/9M/F-16/92 dt. 25.3.94)
Facilities for treatment and medical attendance I
Under the rules a Govt. employee and his family shall be
entitled to indoor and outdoor treatment in a Govt. hospital
free of charge and he will also be entitled to free
accommodation according to his status. He is entitled free of
cost all medical and surgical facilities including all medicines,
vaccine and sera, employment of such pathological,
bacteriological, radiological, and other examination, blood
transmission or other methods of examination for the
purpose of diagnosis and treatment as may be considered
necessary by the authorised medical attendant. These facilities
are not available if treatment and medical attendance are
received in any hospital other than a Govt. hospital.
127
government employee or member of his family to remove the
hardship suffered by an employee.
B. State Govt. Pensioner Medical Attendance Rules,
1998.
In supervision of all previous Notification new rules
introduced in the year 1998 as per GO NO.
HF/O/GA/2400/9M/63/90 dt. 17.11.98 under which State
Government Pensioners, and his family. Family pensioner,
Family members of deceased pensioner/ Retired Govt.
employees till continuation of family pension are entitled to
medical benefits as per said rules.
A certificate to the effect that the patient is a retired Govt.
employee or a member of the family of the retired Govt.
employee issued by a Group 'A' officer may be accepted for the
purpose of establishing identify of the patient for obtaining
the benefits under the rules. Attested copy of PPO may also
be accepted as proof of identification.
When the place where patient falls ill is not the headquarters
of the A.M.A., the patient will be entitled to TA for journey to
such headquarters and back and where the patient is too ill to
travel, the A.M.A. will be entitled to TA for journey to the
patient and back. Such T.A. is to be allowed on the basis of the
certificate from A.M.A. However TA for a journey for
attendance by dentist or oculist is not admissible.
Treatment at residence : If the AMA is of opinion that owing to
the absence or remoteness of a suitable hospital or due to the
seventy of the illness a member of the service or a member of
his family cannot be given treatment in the hospital of the
Station / district where the patient falls ill, he may receive
treatment at his residence and he is entitled to receive cost of
the treatment incurred by him equivalent to the cost of such
treatment as he would have been entitled to receive free of
cost if he had not been treated at his residence. If the AMA
feel that suitable accommodation according to the status of
the officer is not available in the hospital, treatment at
residence may be recommended by AMA.
Govt. of India have decided that fees paid to Compounders for
administering injections and to nurses for attending to a
member of the service / members of the family at their
residence are not admissible. Reimbursement is also not
admissible for such preparations which are not medicines but
are primarily used as food, tonic, toilet or disinfectant and
such expensive drugs, tonics, laxatives and proprietary
preparations for which drugs of equal therapeutic value are
available of a lesser cost. Lists of admissible and inadmissible
medicines for modern ( allopathic) / indigenous system of
treatment have been published by Govt. of India and these
should be consulted before sanction of cost of medicines.
Reimbursement of the cost / replacement cost of Heart Pace
Maker / Pulse generators of the officers serving with affairs of
the State can be sanctioned by the Head of the Administrative
Deptt. of the State.
Claims for Reimbursement: All claims should invariably be
submitted within six months from the date of completion of
treatment duly countersigned by the Controlling Officer. In
case of members of the service who are their own controlling
officer, they may countersign their medical bills.
Where both husband and wife are AIS Officers they should
submit a joint declaration as to who will submit claims. In
absence of declaration, reimbursement will be allowed to the
wife.
Savings
Under Rule 14{ii) of AIS (MA) Rules, 1954 State Govt. are
themselves competent to grant to an AIS Officer serving in
connection with the affairs of the State any concession
relating to medical attendance and treatment which is not
authorised under AIS (MA) Rules, 1954. The State Govt. may
therefore allow Nursing Home facilities/treatment outside
the State to such Officers.
129
State Govt. have laid down that Presidency surgeon or other
AMAs are not entitled to charge any fees for rendering
professional service from any Govt.-Officers paid from the
revenue of the State or from any member of their family
whether such professional services are rendered at hospital /
private chamber or at the residence of the Govt. Officer.
[ No. Estt. 7533/9M-42/ 76 dt. 12.7.76 )
Some definitions
A.M.A. means the Principal Medical Officers or in his absence
his immediate junior medical officer and also Presidency
Surgeons and any medical officer declared as A.M.A. by State
Govt.
130
General Office Procedure, Noting, Drafting of
Communication ; Classification, Preservation and
Destruction of Records
132
always be made for urgent office work. (Sec. 8
ibid).
The file register gives the number and date of letters received,
the issue number and the date of letters despatched and the
subject of letters both received and issued, arranged by files.
The diary and issue registers give only the numbers and
dates of letters in chronological order of their receipt and
issue irrespective of files. The entries in the diary and issue
registers are limited to the entries in the file register and this
constitutes a chronological index and the file register a
subject index to papers. These registers are utilized in tracing
letters of which only the number and date are known.
134
8. The diary of receipts, file register, index of current fiies,
issue register and the reminder register should be renewed
annually on the 1st. working day of January and the others
as they are filled up. ( Sec. 10 ).
Indexing and Numbering of Files
Examples
Nature of subject Index Numbers
Acts 1A
Appointment 2A
Purchase of Medical Stores 3A
Construction of Hospital Complex 4A
Construction of Staff Qtrs. 4B
Audit Matters 5A
135
Specimen Form of detailed Index of Current Files
File From or Number Purpose Serial Proceeding Year Previous Remarks
No. to and of Number No. when in Papers
Date letter in file recorded which
sent
to
Record
Room
1 2 3 4 5 6 7 8 9
136
8.2 For the sake of convenience, files under a particular
office/branch may indicate a particular notation
preceeding the index No. (Sec. 11) e.g. FB for Finance
Budget: Health for H & F W Deptt. BMOR for BMOH,
Rajganj etc. The Finance Deptt. under its letter No. 67
(68)—O & M dt. 29.11.94 introduced 5""p1lot scheme of
computerization for monitoring the movement of files in that
Deptt. under which the Administrative Departments have
been advised to renumber their files sent to Finance
Deptt. with effect from 2.1.95. A copy of this letter is
included at the end (Para 16).
Fitting System
A single file consists of every letter received and every
draft of a letter or memorandum issued to be placed
flatly in chronological order—the first letter to be placed
at the bottom and the last at the top.
9. The two main parts of a file are (a) Notes and (b)
correspondence. The consideration of the case and the
orders passed thereon are incorporated in the notes
portions. The
notes also contain a record of all letters received and
despatched. The correspondence portion of the file
contains all official and demi-official communications
received and office copies of all communications issued.
Every page in each part of the file should be
consecutively numbered in pencil on the top right hand
corner in separate series. Blank intervening pages should
not be numbered. (Sec. 13 to 15). In respect of each issue
entry should be made in red ink in the note sheet as
follows : Order issued or O.I. No ....................... Dt
........................................ ( Sec. 60 ).
9.2 When more than one subject is dealt with in a letter, each
subject should ordinarily be handled independently,
necessary copies or extracts being made and separate
files started. In some cases, however, it will be found
convenient to start broad sheets for the different
subjects dealt with in the letter. ( Sec. 17 ).
9.3 A part file may be opened only when the main file is
not likely to be available for sometime or when it is
desired to consult simultaneously other Branches/
Deptts. A part file should be incorporated with the main
file as soon as the latter become available. (Sec. 18).
9.7 When a file is sent to the Finance Deptt., for allotment of fund,
it must contain Inner fly-leaf in the following form:
File No.
Budget provision
(Plan/Non Plan)
Major Head
Minor Head
138
To be filled in by the concerned Deptt. To be filled in by the
Finance Deptt.
Date of Cumulative Utilization Amount Amount Date of
Sending amount So far sought for Sanctioned Sanction
sanctioned now
by Finance
Deptt.
10.2. The dealing Asst,. will submit the Case book to the
officer concerned through Head Asstt. for inspection
once a week on the date stipulated (Sec. 22 (iii).
Pending list :
File No.
(I) Dale of receipt/issue of letter pending disposal (ii) Subject
(iii) Date of last order (iv) Nature of action taken (v).
Remarks.
140
paper under consideration. When the line of action on
the receipt is obvious or has been indicated by the officer, a
draft reply where necessary- should be put up for approval
without much noting. In other cases the assistant will put
up a note bringing out clearly the points requiring decision and
suggesting course of action, where possible. In examining a
case., the following points should be duly considered:
(i) Verification of facts.
(ii) Collection of precedent or similar case.
(iii) Statutory provisions. (Sec. 25, Chap V).
141
14.1 A draft should convey the exact intention of the order
passed. The language should be clear, concise and
incapable of misconstruction. It should be written or
typed in half margin and on both sides of the appropriate
form. Sufficient space should be left between successive
lines for inserting corrections, if necessary. It should
contain file no, subject and all previous reference. A slip
bearing the words "Draft for Approval" should be
attached. If two or more drafts are put up in a file, the
drafts should be numbered D.F.A-1. DFA-2 and so on.
The officer concerned will initial the draft in token of his
approval.
14.1A Communications affecting other departments or
subordinate offices will be officially endorsed as a matter
of course to the department or subordinate offices
concerned unless orders to the contrary are given. As a
rule copies of official communication should not be
endorsed to non-official bodies or individuals, separate
communications may be issued to them giving the
necessary information.
Communication No.
325(10)/P/3S-2/'97 to ten officers.
325/1 (14)/P/3S-1/'97 when copies are endorsed to 14
Officers.
325/2(1 )P/3S-2"97 when a separate endorsement is
made to one more officer.
325/3(1)P/3S-2/'97 when a further endorsement is
made separately to one officer.
325/4/(20)P/3S-2/'97 when another endorsement is
made to 20 officers.
Memorandum
Circulars ."
Resolution :
Yours faithfully,
Sd/- Asok Gupta
Secretary
Finance Department.
148
List showing Department Code
Name of Department Department Code
Agriculture AG
Agriculture Marketing AM
Animal Resources Department AD
Board of Revenue BR
Chief Minister's Sectt. CM
Commerce & Industries Cl
Co-operation CO
Cottage & Small Scale Ind. CS
Development & Planning DP
Education (Higher) EH
Education (Mass) EM
Education (Primary) EP
Education (Secondary) ES
Education (Technical) ET
Environment EN
Excise EX
Finance (Audit) FA
Finance (Budget) FB
Finance (Taxation) FT
Finance (Organisation & Method) OM
Fisheries Fl
Food Processing Ind. FP
Food & Supplies FS
Forest FR
Health & Family Welfare HF
Hill Affairs HA
Home (Civil Defence) CD
Home (C.E.) CE
Home (C.R.) CR
Home (Defence) DF
Home (Jails) JL
Home (Police) HP
Home (Political) PL
Home (Passport) PP
Home (PAR) HA
Home (PAR) Administrative Forms AR
Home (PSP) PS
Home (Special) SL
Housing HG
Industrial Reconstruction IR
Information & Cultural Affairs IC
irrigation & Waterways IW
Judicial JD
Labour LB
Land & Land Reforms LL
149
List showing Department Code (Contd.)
Name of Department Department Code
Law LW
Legislative Assembly Sectt. LA
Legal Remembrancer LR
Minor Irrigation Ml
Municipal Affairs 1 MA
Panchayat PN
Parliamentary Affairs PA
Power PO
Public Health Engg. PH
Public Undertaking PU
Public Works PW
Public Works {Constn. Board) PC
Public Works (Roads) PR
Refugee Relief & Rehabilitation RR
Relief RL
Rural Development RD
Sch. Castes & Tribes Welfare SC
Science & Technology ST
Social Welfare SW
Sports & Youth Services (Sports) SP
Sports & Youth Services (Y.S.) YS
Tourism TM
Transport TR
Urban Development UD
INNER FLY LEAF
Budget Details
File Mo :
Budget Provision :
(Plan/Non Plan)
Major Head : 1
Minor Head :
150